CLA-2-22:OT:RR:NC:N2:N232
Robert D. Stang Husch Blackwell LLP 1801 Pennsylvania Ave. N.W., Suite 1000
Washington, D.C. 20006
RE: The tariff classification of Absolut Juice Vodka Products from Sweden
Dear Mr. Stang:
In your letter dated July 13, 2022, you requested a tariff classification ruling on behalf of your client Pernod Ricard USA, LLC. A sample of the product, an ingredients breakdown, a manufacturing flowchart, and descriptive literature were included with your inquiry. The sample was examined and discarded.
The subject merchandise is described as Absolut Juice Vodka Products, specifically: Absolut® Juice Apple Edition, Absolut® Juice Strawberry Edition, and Absolut® Juice Pear & Elderflower Edition. Absolut® Juice Apple Edition and Absolut® Juice Strawberry Edition are said to contain water, vodka, liquid sugar, natural flavoring and citric acid. Absolut® Juice Pear & Elderflower Edition is said to contain water, vodka, liquid sugar, natural flavoring, citric acid and ascorbic acid. The neutral grain spirits are diluted with water and mixed with other ingredients to form flavored vodka in 750 ml bottles with an alcohol by volume content of 35 percent.
In your letter, you proposed classification for the Absolut Juice Vodka Products under 2008.70.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Liqueurs and cordials: In containers each holding not over 4 liters. We disagree.
CBP’s Informed Compliance Publication (“ICP”) entitled “Classification and Entry Requirements of Alcoholic Beverages and Spirits” dated February 2008, states the following “Subheading 2208.60, HTS, provides for vodka. It should be noted that vodkas containing added flavoring are also classified in this subheading.” While we note that the ICP constitute non-binding advice to the trade, CBP’s prior rulings are binding upon the agency. In the present case, our prior ruling dictates that a flavored vodka is classified under subheading 2208.60, HTSUS. See NY N324764, dated April 7, 2022
The applicable subheading for all Absolut Juice Vodka Products: Absolut® Juice Apple Edition, Absolut® Juice Strawberry Edition, Absolut® Juice Pear & Elderflower Edition will be 2208.60.2000, HTSUS, which provides for "Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Vodka: In containers each holding not over 4 liters: Valued over $2.05/liter." The general rate of duty will be free.
Imports under this subheading may be subject to Federal Excise Tax (26 U.S.C. 5001, 26 U.S.C. 5041 or 26 U.S.C. 5051). Additional requirements may be imposed on this product by the Alcohol and Tobacco Tax and Trade Bureau (TTB). You may contact the TTB at the following number: (1-866-927-2533), [email protected]. Written requests may be addressed to: Alcohol and Tobacco Tax and Trade Bureau, Advertising, Labeling and Formulation Division, 1310 G Street NW, Box 12, Washington, DC 20005.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Troise at frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division